FINANCIAL PLAN
A. Income statement
Net sales ₱2,160.00
Less: cost of good sold ₱2,258.00
Gross income ₱98.00
Operating expenses
Utilities
Sales promotion
Delivery and transportation ₱120.00
Miscellaneous
Total expenses
Net income
Note:
1. Net sales are based on price of ₱120 per container , 18 container sold in Naval Biliran
2. Cost of goods sold includes ingredients, packaging materials, and labels.
3. Utilities include lighting, ventilation and refrigeration cost.
4. Net income will be divided equally among the owners by the end of the month.
B.Cash flow projections:
Week 1 Week 2 Week 3 Week 4 Total:
Revenues ₱2,160.00 ₱3,360.00 ₱5,400.00 ₱6,360.00 ₱17,280.00
Expenses
Cost of goods sold ₱991.00 ₱1,266.00 ₱1,498.00 ₱2,331.00 ₱6,086
Utilities
Sales promotion
Delivery and
transportation
₱30 ₱30 ₱30 ₱30 ₱120
Miscellaneous
Total cash flow
